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V1487-22 ·21 June 2022 ·consulta-vinculante Medium impact
Tax

Residents may opt for special regime under non-resident income tax if relocation is due to a labour relationship

A Portuguese resident moves to Spain to take up senior management roles in a multinational group. The question is whether they can benefit from the special tax regime under Article 93 of the Non-Resident Income Tax Law.

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2022-06-21PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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